They are structural foam just like the Rubbermaid tanks, really solid!! The two they had in Rochester, IN were full of ice at the time I was there, or I would have brought a couple home with me.
For $210.00, that's not a bad price. Big R had the lowest prices. Tanks are made in Wisconsin by Freeland Industries, which has been around for a long time. Nice people to talk to as well. I'll bet I could get a better deal factory direct if I picked up at the factory.